Auditoría de gestión aplicada a la Unidad Administrativa Financiera de la Dirección Provincial del Ambiente de Chimborazo, para el período comprendido desde el 01 de enero al 31 de diciembre de 2012

Abstract

Today companies need to make plans, programs and projects, the same ones that need to be controlled; therefore each one of these must implement a system that allows to control the appropriate use of resources with the purpose of reaching the maximum level of efficiency, effectiveness and economy in the development of their operations. The administration audit is a very useful instrument executed that allows to determine the grade reached in the execution of objectives and goals. This paper develops a management audit, this facilitates the measurement of efficiency, effectiveness and economy in the processes used in the Financial Administrative Unit of the Provincial Direction of the Environment of Chimborazo. The first chapter refers to the essentials that form the base of the investigation; the second chapter contains the conceptual bases that describe the mechanisms to carry out an administration audit; the third chapter describes the different methods, technical and used instruments for the appropriate summary of information, it is necessary to emphasize that an audit is done on events that already happened; the fourth chapter is the result of the application of the audit, it begins with a preliminary analysis of the unit study object, then it was proceeded to the evaluation of the components of the internal control, of the processes and indicators that allowed to determine the finds for the emission of conclusions and recommendations.